§ 58-81. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Consideration means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, whether to be received in money, goods, labor, or otherwise, including all receipts, cash, credits, property and service of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged or received from any person.

Hotel means any structure or ground space, or any portion of any structure or ground space, which is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes any hotel, inn, tourist court, tourist camp, tourist cabin, motel or any place in which rooms, lodging or accommodations are furnished to transients for consideration or any place in which ground space is furnished to transients for the parking of recreational vehicles, travel trailers, campers or tents for a consideration; provided, however, that "hotel" shall not include any rental to transients of rooms or accommodations in an owner occupied single-family residence; in an apartment or condominium where not more than 25 percent of the total units in the complex are rented to transients; and in a single-family house where each single-family dwelling unit occupies a separate lot.

Mayor means the mayor of the largest municipality by population in the county.

Occupancy means the use or possession or the right to the use or possession of any room, lodging, accommodation or ground space in a hotel for a period of less than 30 continuous days.

Operator means the person operating the hotel whether as owner, lessee, or otherwise.

Person means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, receiver, trustee, syndication, or any other group or combination acting as a unit. "Person" shall also refer to any agent or agency of the state.

Tax collection official means the county clerk of the county.

The municipality means the largest municipality by population in the county.

Tourism means the planning and conducting of programs of information and publicity designed to attract to the county tourists, visitors and other interested persons from outside the area and also designed to encourage and coordinate the efforts of other public and private organizations or groups of citizens to publicize the facilities and attractions of the area.

Tourist commission means any tourist commission created in the county pursuant to the terms of article VII of chapter 2 of this Code.

Tourist related facility means any facility relating to tourism including without limitation an arena, theater, auditorium, stadium, civic center, museum, or convention center.

Transient means any person who exercises occupancy, or is entitled to occupancy, of any rooms, lodgings, accommodations or ground space in a hotel for a period of less than 30 days.

(Priv. Acts 1982, ch. 847, § 1; Ord. No. O-90-9-119, § 1, 9-10-90; Ord. No. O-97-7-103, § 1, 8-25-97)

Cross reference

Definitions generally, § 1-2.